Reminder: Spring 2023 Job Related Graduate Education Certification
January 31, 2023
To take advantage of the job-related tax benefits, we must have an approved certification on file. Your JRGEC forms must be submitted by your supervisor via email to Student Financial Services at [email protected] to confirm the completed form has been signed and certified as job-related per IRS criteria reflected in the University policy.
According to IRS guidelines, tuition exemption benefits for graduate-level studies (course numbers 4000 & above) are exempt from taxation up to the federal limit of $5,250 in a calendar year. The value of tuition exemption benefits above the federal limit of $5,250 is treated as taxable imputed income, and taxes will be withheld from your paycheck. The University will spread the tax liability of Tuition Exemption benefits for Spring 2023 classes over the February, March, April, and May pay periods.
The one exception to this IRS guideline is for graduate-level studies certified as “job-related,” per IRS-defined criteria.
What You Need to Know About Job-Related Graduate Education Certification Forms
Forms must be submitted by February 6, 2023, to ensure the tax exemption is applied to your student account for:
Non-Degree Programs – Forms must be certified and submitted each term to SFS.
Degree Programs – Forms must only be certified by your supervisor once (unless you change your degree program or job); a copy of the signed certified form must be submitted each term to SFS.
Important: If you do not submit a Job-Related Graduate Education Certification Form demonstrating these courses are related to your work at the University, taxes will be withheld from your paycheck for the tuition value of courses exceeding the annual federal limit.